THE EFFECT OF PUBLIC ACCOUNTING FIRM SIZE, AUDIT OPINION, AUDITOR INDUSTRY SPECIALIZATION, COMPANY SIZE, COMPANY PROFITABILITY, NUMBER OF AUDIT COMMITTEES, AND NUMBER OF SUBSIDIARIESON AUDIT REPORT LAG

Abstract

This research aims to examine the effect of public accounting firm size, audit opinion, auditor industry specialization, company size, company profitability, number of audit committees, and number of subsidiaries on audit report lag. This research examines mining and financial companies listed in the Indonesia Stock Exchange in 2019-2021. This research is using purposive sampling technique and using multiple linear regression model with the Statistical Product and Service Solution (SPSS) data processing program version 26. This research finds that audit report lag can be reduced if the company is being audited by The Big Four Public Accounting Firm and the company size and profitability are increasing. Audit report lag can increase with increasing the number of subsidiaries.